By: Henderson S.B. No. 1229
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the administration of certain districts providing fire
1-2 prevention and emergency services.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 775.036, Health and Safety Code, is
1-5 amended by adding Subsection (d) to read as follows:
1-6 (d) The board of a district located wholly in one county
1-7 shall include in the report required under Subsection (a)(4):
1-8 (1) the number and type of emergency responses made
1-9 within and outside the district;
1-10 (2) a listing of all debt incurred by the district;
1-11 and
1-12 (3) any other financial matter required by order of
1-13 the commissioners court.
1-14 SECTION 2. Subchapter E, Chapter 775, Health and Safety
1-15 Code, is amended by adding Section 775.082 to read as follows:
1-16 Sec. 775.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE
1-17 COUNTY. (a) In a district located wholly in one county, the
1-18 county auditor shall have access to the books, records, personnel,
1-19 and property of the district.
1-20 (b) A district located wholly in one county shall prepare
1-21 and file with the commissioners court of the county on or before
1-22 the 120th day after the last day of the district's fiscal year an
1-23 audit report of the district's fiscal accounts and records. The
1-24 audit shall be performed and the report shall be prepared at the
2-1 expense of the district. The county auditor, with the approval of
2-2 the commissioners court, shall adopt rules relating to the format
2-3 of the audit and report.
2-4 (c) The person who performs the audit and issues the report
2-5 must be an independent certified public accountant or firm of
2-6 certified public accountants licensed in this state, unless the
2-7 commissioners court by order requires the audit to be performed by
2-8 the county auditor.
2-9 (d) The commissioners court, on application made to the
2-10 commissioners court by the district, may extend up to an additional
2-11 30 days the deadline for filing the audit report.
2-12 (e) If the district fails to complete and file the audit
2-13 report within the time provided by Subsection (b) or (d), the
2-14 commissioners court may order the county auditor to perform the
2-15 audit and issue the report.
2-16 (f) The district shall pay all costs incurred by the county
2-17 auditor to perform an audit and issue the report required by this
2-18 section, unless otherwise ordered by the commissioners court.
2-19 SECTION 3. Section 794.035, Health and Safety Code, is
2-20 amended by adding Subsection (d) to read as follows:
2-21 (d) The board of a district located wholly in one county
2-22 shall include in the report required under Subsection (a)(4):
2-23 (1) the number and type of emergency responses made
2-24 within and outside the district;
2-25 (2) a listing of all debt incurred by the district;
2-26 and
2-27 (3) any other financial matter required by order of
3-1 the commissioners court.
3-2 SECTION 4. Subchapter E, Chapter 794, Health and Safety
3-3 Code, is amended by adding Section 794.082 to read as follows:
3-4 Sec. 794.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE
3-5 COUNTY. (a) In a district located wholly in one county, the
3-6 county auditor shall have access to the books, records, personnel,
3-7 and property of the district.
3-8 (b) A district located wholly in one county shall prepare
3-9 and file with the commissioners court of the county on or before
3-10 the 120th day after the last day of the district's fiscal year an
3-11 audit report of the district's fiscal accounts and records. The
3-12 audit shall be performed and prepared at the expense of the
3-13 district. The county auditor, with the approval of the
3-14 commissioners court, shall adopt rules relating to the format of
3-15 the audit and report.
3-16 (c) The person who performs the audit and issues the report
3-17 must be an independent certified public accountant or firm of
3-18 certified public accountants licensed in this state, unless the
3-19 commissioners court by order requires the audit to be performed by
3-20 the county auditor.
3-21 (d) The commissioners court, on application made to the
3-22 commissioners court by the district, may extend up to an additional
3-23 30 days the deadline for filing the audit report.
3-24 (e) If the district fails to complete and file the audit
3-25 report within the time provided by Subsection (b) or (d), the
3-26 commissioners court may order the county auditor to perform the
3-27 audit and issue the report.
4-1 (f) The district shall pay all costs incurred by the county
4-2 auditor to perform an audit and issue the report required by this
4-3 section, unless otherwise ordered by the commissioners court.
4-4 SECTION 5. (a) This Act takes effect September 1, 1993.
4-5 (b) To the extent that this Act requires an annual audit of
4-6 an emergency services district or a rural fire prevention district,
4-7 an audit shall be conducted beginning with the first fiscal year of
4-8 the district that ends on or after September 1, 1993.
4-9 SECTION 6. The importance of this legislation and the
4-10 crowded condition of the calendars in both houses create an
4-11 emergency and an imperative public necessity that the
4-12 constitutional rule requiring bills to be read on three several
4-13 days in each house be suspended, and this rule is hereby suspended.